International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Classification of supply - rate of GST - outward supply - Agricultural Services or not - planting and nurturing of mangrove seeds and seedlings along with fruit trees in marginalized areas for environment protection against the climatic changes - such supply of services may be treated as ‘environmental protection services’ under chapter Heading 9994 and shall not get covered under chapter Heading 9986 being ‘Support services to agriculture, forestry, fishing, animal husbandry’. - AAR
Classification of supply - rate of GST - outward supply - Agricultural Services or not - planting and nurturing of mangrove seeds and seedlings along with fruit trees in marginalized areas for environment protection against the climatic changes - such supply of services may be treated as ‘environmental protection services’ under chapter Heading 9994 and shall not get covered under chapter Heading 9986 being ‘Support services to agriculture, forestry, fishing, animal husbandry’. - AAR
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